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United Kingdom VAT & Duties Tribunals (Excise) Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> United Kingdom VAT & Duties Tribunals (Excise) Decisions >> Riley v Customs & Excise [2003] UKVAT(Excise) E00560 (19 December 2003) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00560.html Cite as: [2003] UKVAT(Excise) E560, [2003] UKVAT(Excise) E00560 |
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Decision Summary Information |
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| Decision Number: | E/00560 |
| Appellant: | Philip riley |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
Dr A Nuala
BRICE
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| Date of Decision: | 19.12.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Main Subcategory: | Conditions |
| Notes: | |
| EXCISE DUTY - appeal against decision to restore vehicle subject to the condition of payment of a sum equal to the excise duty involved (£1,177.39) - Appellant appeared at, and was unsuccessful in, condemnation proceedings in Magistrates' Court and in Crown Court who found that the excise goods carried in the vehicle were held for commercial use - whether Tribunal now has jurisdiction to find, in the context of the appeal against a decision to restore subject to a condition, that the excise goods carried in the vehicle were held for personal use or for not-for-profit commercial use - yes - if so, whether the excise goods were for held for personal use - no - or for not-for profit commercial use - yes - whether Tribunal satisfied that the person making the decision could not reasonably have arrived at it - no - if so, what action the Tribunal should take - appeal dismissed - Council Directive (EEC) No 92/12 Arts 8 and 9; FA 1994 S 16(4) |
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| Decision to Download: | No copy available |